最新的Certified Fraud Examiner認證 CFE-Fraud-Schemes-and-Financial-Crimes考試題庫

問題1

Jake is building a cybersecurity training program to educate his company about the different types and vehicles of malware that could threaten the company's network and computer systems. Which of the following statements is MOST ACCURATE?

A. A trapdoor is a type of malware designed to execute various instructions every time a computer is turned on.

B. An infostealer is a software program that monitors and logs the keys pressed on a computer system's keyboard.

C. A logic bomb is code embedded into a legitimate program that is set to activate under specific conditions.

D. A botnet is a secret entry point into a program that allows someone to gain access and bypass security procedures.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題2

Which of the following is an example of a cash larceny scheme ?

A. Anne buys a $500 table from a shop. Olive, the cashier, records a $400 sale on the cash register and steals the excess $100.

B. Michael is a cashier at a store. He records a fictitious return of a $50 jacket and takes $50 from the cash register.

C. Scott performs a No-Sale transaction on the cash register, opens the register drawer, and takes a $100 bill.

D. Laura pretends to record a sale on the cash register when Amy makes a purchase, but she steals Amy's cash instead and gives her the merchandise without recording the sale.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題3

Which of the following statements regarding new account fraud is MOST ACCURATE?

A. Fraud is more likely to occur in established accounts than in accounts that are newly opened.

B. Automated teller machines (ATMs) are rarely targets of new account fraud because most ATMs have cameras installed.

C. New account fraud can be defined as any fraud that occurs on an account within the first year that it is open.

D. Mobile deposits are at high risk for new account fraud because face-to-face transactions are not required.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題4

Which of the following statements is MOST ACCURATE?

A. Government and public sector organizations might need to conduct and respond to fraud risk assessments more frequently than private sector organizations.

B. Government and public sector organizations can usually accept more fraud risk than private sector organizations because there are no shareholders.

C. Government and public sector organizations are required to reprioritize areas of focus for fraud detection less frequently than private sector organizations.

D. Government and public sector organizations have more autonomy in how they practice fraud detection than private sector organizations.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題5

___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.

正確答案:

Sampling
* Rationale for Correct Answer: Sampling is a fraud examination technique that enables investigators to review a subset of documents rather than all records. Properly designed sampling provides reasonable assurance and allows focus on anomalies or red flags.
* Key Concept: Sampling in fraud examination and audit testing.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Examination Techniques
- Sampling and Document Review .

問題6

Which of the following is NOT a justifiable reason to depart from generally accepted accounting principles (GAAP)?

A. The application of GAAP could produce misleading financial statements.

B. The expected costs associated with following GAAP would exceed the expected benefits of compliance.

C. It is likely that assets would be understated and liabilities would be overstated.

D. A transaction is considered immaterial and therefore irrelevant to the accurate interpretation of financial statements.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題7

Which of the following statements concerning methods that corporate spies use to steal information from other organizations is MOST ACCURATE?

A. Spies use technical surveillance to obtain nondocumentary information about target companies that they cannot find through open sources.

B. Spies use physical infiltration to exploit technical security weaknesses so they can bypass firewalls and obtain access to company computers.

C. Spies use pretexting to observe conversations at restaurants frequented by a target company's employees with the goal of obtaining sensitive information.

D. Spies use social engineering tactics primarily for accessing confidential files found on employee desks or workstations at target companies.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題8

To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?

A. The details in the provider's supporting documentation match the health care claim.

B. The number of claims made by the provider for reimbursement are lower than average.

C. The provider has unusually low profits compared to similar businesses in the same region.

D. There is a high percentage of coding outliers in the provider's documentation.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題9

The heart of the bookkeeping system is the ___________.

A. Liability

B. Checkbook

C. Journal

D. Asset

正確答案: C

說明：（僅 VCESoft 成員可見）

問題10

Baker, an employee of ABC Corporation, was the only employee who had control of the purchasing function for his department. Baker authorized the purchase of supplies that ABC did not need and used these supplies to make improvements to his house. This is an example of what kind of fraud?

A. Pay and return scheme

B. Personal purchases with company funds

C. Pass-through scheme

D. Theft of inventory

正確答案: B

說明：（僅 VCESoft 成員可見）

問題11

To prevent cash larceny schemes from occurring, a company should implement which of the following measures?

A. Announce to employees that they will all be using the same cash register for transactions.

B. Limit employees' knowledge about unscheduled cash counts being conducted periodically.

C. Designate responsibility for both collecting cash and disbursing company funds to the same employee.

D. Assign the normal duties of an employee who is on vacation to other employees at the company.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題12

________, one of the synonyms for fraud, implies deceiving so thoroughly as to obscure the truth.

A. Deceive

B. Delude

C. Beguile

D. Mislead

正確答案: B

說明：（僅 VCESoft 成員可見）

問題13

Which of the following statements is MOST ACCURATE regarding financial reporting practices and accounting frameworks, such as U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS)?

A. The financial reporting practices that a publicly traded company must follow are determined by the company's jurisdiction.

B. Organizations that conduct business internationally must adopt IFRS as their accounting framework for financial reporting.

C. U.S. GAAP is a principle-based accounting framework, and IFRS is a rules-based accounting framework.

D. All publicly traded companies are required to adopt either U.S. GAAP or IFRS as their accounting framework.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題14

Collusion or bid-rigging between bidders is called

A. Bribery receipt

B. Bid solicitation

C. Contract acceptance

D. To withdraw low bids

正確答案: D

說明：（僅 VCESoft 成員可見）

問題15

Bob, a purchasing agent for Gallenkamp, directed a portion of Gallenkamp's business to Oak Company. In exchange for receiving additional business, Oak Company's sales manager agreed to pay Bob a percentage of the extra profits. Which of the following BEST describes the type of corruption scheme in which Bob engaged?

A. Diversion scheme

B. Economic extortion scheme

C. Kickback scheme

D. Illegal gratuity scheme

正確答案: C

說明：（僅 VCESoft 成員可見）

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